Preliminary results of the data collection 2009 Environmental taxes Preliminary results of the data collection 2009 Task Force 23-24 February 2010 Point 9 of the Agenda ICEDD asbl

The environmentally related taxes Context Results The environmentally related taxes definition: « A tax whose tax base is a physical unit (or a proxy of it) of something that has proven, specific negative impact on the environment » (SEEA 2003, based on OECD 2001) Based on the physical unit of the tax and not on the motive from the legislator 4 types of tax: Energy taxes: taxes on energy both used for stationary and transport purposes, including emissions of CO2 Transport taxes: mainly taxes related to the ownership and use of motor vehicles Pollution taxes: taxes on measured or estimated emissions in air and water, noise and management of solid waste Resources taxes: typically taxes on water abstraction, forests and some raw materials

The tax bases Context Results Measured or estimated emissions to air - Measured or estimated NOx emissions - SO2 content of fossil fuels - Other measured or estimated emissions to air Ozone depleting substances (e.g. CFC or halon) Measured or estimated effluents to water - Measured or estimated effluents of oxydizeable matters (BOD, COD) - Other measured or estimated effluents to water - Effluent collection and treatment, fixed annual taxes Certain non-point sources of water pollution - Pesticides (Based on e.g. chemical content, price or volume) - Artificial fertilisers (Based e.g. on phosphorus or nitrogen content or price) - Manure Waste management - Waste management in general (e.g. collection or treatment taxes) - Waste management, individual products (e.g. packaging, beverage containers) Noise (e.g. aircraft take-off and landings) Energy products - Energy products used for transport purposes - Unleaded petrol - Leaded petrol - Diesel - Other energy products for transport purposes (e.g. LPG or natural gas) - Energy products used for stationary purposes - Light fuel oil - Heavy fuel oil - Natural gas - Coal - Coke - Biofuels - Other fuels for stationary use - Electricity consumption - Electricity production - District heat consumption - District heat production Transport - Motor vehicles, one-off import or sales taxes - Registration or use of motor vehicles, recurrent (e.g. yearly) taxes Resources - Water abstraction - Extraction of raw materials (except oil and gas) - Other resources (e.g. forests)

Context Results Data availability

The data collection in 2009 Data collection launched in October 2009 Context Results The data collection in 2009 Data collection launched in October 2009 Last day to reply: 31 December 2009 Data required for the period 1995-2007 At the beginning of 2010: Responses from 11 countries Response of Belgium from last survey Validation has begun

Context Results The data collection in 2009

Problems encountered by countries Context Results Problems encountered by countries Problem of classification of taxes by type of tax: For example, the sulfur duties are sometimes classified as an energy tax while the LG has decided to keep it as a pollution tax, tax on emissions of CO2 classified as pollution tax and not as energy tax as recommended Resources taxes are not often available (no tax? Or difficulties to understand what is included?) Problem with the details by activities Often details by NACE section but not by NACE classes Problem with aggregates A sub-class is sometimes not added to the total of the class

Problems with the standard tables Context Results Problems with the standard tables Problem of aggregates: Total industry and services (excluding public administration, education, memberships organisations, private households and extra-territorial organisations): Condition of validation for which the cell should be greater or equal to primary activities + mining and quarrying activities + manufacturing activities + electricity and gas sector + transport, storage and communication + community, social and personal services activities It includes industry and services but not all services The heading should be then “market activities” Total economy: Condition of validation for which the cell should be greater or equal to the industry and services calculated before + not allocated + non-residents Non-market activities are not included according to the condition so the heading is not relevant

Many thanks for your attention Céline Martin cm@icedd.be Marco Orsini mo@icedd.be Maria Jose Lopez mjl@icedd.be ICEDD asbl Boulevard Frère Orban, 4 5000 Namur + 32 80 250 480